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A BILL TO BE ENTITLED
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AN ACT
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relating to excluding the furnishing of an academic transcript from |
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the definition of "information service" for purposes of sales and |
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use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0038, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) "Information service" does not include the furnishing |
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of an academic transcript. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect October 1, 2023. |